relied on the Boards clarification with regard to the ATM machine. The said Boards Circular is reproduced below:-
The Board has received representations ... performing independent functions. These are not computers but are computerised machines. ATM is one such machine. For the purpose of Customs Tariff also, whereas computer
that the respondent are engaged in the
manufacture of Automatic Teller Machines (ATMs), other office Machines,
Pumps of Liquids, Printing Machinery etc., falling under Chapter ... manufacturing of
ATM, Colour Dispenser Machines, POS-Point of Sales Machine, Inkjet
Engravers Machines and Cash Shorting Machines at their Daman plant for
which they
engaged in the
manufacture of sub-assemblies of Automated Teller Machines
(ATMs) and parts of ATMs classifiable under Chapter 84 of
the Central Excise Tariff ... CENVAT credit on courier services used for transportation of
Automated Teller Machines (ATMs) from the appellant's
factory to the customers' premises
Appellant himself their
products are quite akin to the ATM machines with a role
reversal, i.e. instead of dispensing the cash these
machines used ... both Cash
Dispensers and Automatic Teller Machines are
appropriately classifiable under CTH 8472.90 as
office machines, only ATMs are eligible for benefit of
concessional rate
928315/06.03.2010
declaring these to be 'parts of ATM machines' for charging to duty at
the rate corresponding to tariff item ... four stage
franking machines, ticket booking/issuing machine, Micro
computer/PC, Mainframe computer, hectograph duplicating
machine and coin sorting machine. This just appeared more
submits that the Service Tax liability in respect of ATM machines was brought into statute w.e.f. 01.05.2006 and hence no liability arises ... agreement with the service provider as to the movement of ATM machines. It is his submission that the said agreement talks about action that needs
adjudicating authority has passed the order wherein he has confiscated the ATM machine and terminal computers with an option to redeem the same on payment ... ATMs and 18 ATMPs, M/s Philips India sold 15 ATMs and 9 ATMP to Citibank, 28 ATM and 9 ATMPS to HSBC bank. These
services of Management, Maintenance and Repair services when they erect ATM machines for various banks and that appellant is also liable to discharge the service ... ATM maintenance thereof was sought to be taxed under the Management, Maintenance and Repair services for the earlier period holding that the ATM machine
Unit (EOU) engaged in the manufacture of parts and accessories for ATM machine classifiable under Chapter Heading 84 of Central Excise Tariff Act, 1984 . Earlier
Videocon D2H Limited vs Additional Director General ... on 23 September, 2025
CUSTOMS, EXCISE & SERVICE
